To link to the entire object, paste this link in email, IM or documentTo embed the entire object, paste this HTML in websiteTo link to this page, paste this link in email, IM or documentTo embed this page, paste this HTML in website

Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh, NC 27605 • 919- 733- 4222 • No. 9- 2007
In this issue...
Board Meetings ................................. 2
Certificates Issued ............................. 6
Disciplinary Actions ................. 2, 3, 5
Exam Fees .......................................... 6
Reclassifications ................................ 3
Resolution: Thurman L. Gause ....... 7
Resolution: Leonard W. Jones, CPA .... 4
www. nccpaboard. gov
Jeffrey T. Barber, CPA, and
Maria M. Lynch, Esq., Appointed to Board
Michael C. Jordan, CPA,
Reappointed to Board
Governor Mike Easley has reap-pointed
Michael C. Jordan, CPA, to
the Board.
Initially appointed to the Board
in 2004, Jordan will serve on the
Board until June 30, 2010.
Jordan, who was licensed as a
CPA in 2001, is a manager with
Pittard, Perry & Crone, Inc., in
Goldsboro.
Elected Vice President of the
Board in March, Jordan is a member
of the Executive Committee and the
Professional Standards Committee.
He is a former member of the
Audit Committee and the Profes-sional
Education and Applications
Committee.
A member of the AICPA and
NCACPA, Jordan is a former presi-dent
of Leadership Wayne County
and is a member of the Board of
Directors of the Girl Scout Council of
Coastal Carolina, Inc.
Jeffrey T. Barber, CPA Maria M. Lynch, Esq.
Barber is a member of the North
Carolina Museum of Art Foundation
Board of Directors and the Board of
Directors of the Triangle/ Eastern NC
Chapter of the Juvenile Diabetes Re-search
Foundation.
He is a past president of Artspace,
Inc.; a past president of Community
Learning Center, Inc.; a past member of
the Greater Raleigh Chamber of Com-merce
Board of Directors; and a former
member of the United Arts Council
Board of Directors. Barber is also a
former member of the UNC- CH Ac-counting
Advisory Board and the NCSU
College of Management Advisory
Board.
Lynch, who was a member of the
Order of the Coif and Research Editor
of the Law Review, graduated with hon-
Governor Easley has appointed
Jeffrey T. Barber, CPA, and Maria M.
Lynch, Esq., to the Board for three- year
terms expiring June 30, 2010.
Barber has served as the managing
partner of the Raleigh office of
PricewaterhouseCoopers LLP for 14
years. He was licensed as a North Caro-lina
CPA in 1990.
Lynch, a partner in the law firm
Lynch & Eatman, LLP, in Raleigh, will
serve as a public member of the Board.
A member of the NCACPA and the
AICPA, Barber is a member of the Board
of Directors and a past chair of the
North Carolina Council for Entrepre-neurial
Development ( CED).
In 2000 he received the CED’s Out-standing
Service Award. In 2006 the
North Carolina Technology Associa-tion
( NCTA) awarded him its “ Volun-teer
of the Year” award in honor of his
years of service as NCTA treasurer.
Lynch
continued on page 6
2
Disciplinary Actions
2007 Board Meetings
October 18
November 19
December 19
James Franklin Baker, # 3096
Jeffery Bruce Baker, # 32566
James F. Baker, C. P. A., P. A.
Raeford, NC 07/ 23/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and
Respondent stipulate the following
Findings:
1. Respondent James Franklin Baker
( hereinafter “ Respondent James
Baker”) is the holder of North Carolina
certificate number 3096 as a Certified
Public Accountant.
2. Respondent Jeffery Bruce Baker
( hereinafter “ Respondent Jeffery
Baker”) is the holder of North Carolina
certificate number 32566 as a Certified
Public Accountant.
3. Respondent James F. Baker, C. P. A.,
P. A. ( hereinafter “ Respondent Firm”)
is a registered certified public
accounting corporation in North
Carolina.
4. During the period from July 1, 2005,
through December 14, 2005,
Respondent firm conducted an audit
and issued a report on the financial
statements of Hoke County for the year
ended June 30, 2005.
5. An audit working paper review
performed by the North Carolina Office
of the State Auditor and a review of the
financial statements and single audit
report performed by the State of North
Carolina Department of State Treasurer
State and Local Government Finance
Division ( LGC) disclosed numerous
deficiencies and errors in the audit work
papers and the financial statements and
single audit report indicating that
Respondent Firm failed to comply with
Government Auditing Standards and
Government Accounting Standards as
follows:
a. The working papers contained
numerous deficiencies in audit
documentation that indicate that
Respondent Firm failed to obtain
sufficient evidence to provide a
reasonable basis for the conclusion that
was expressed in the audit report and
failed to comply with Government
Auditing Standard 3.39, Government
Auditing Standard 6.04 a. and b. and
Circular A- 133 requirements related to
the audit of major federal programs.
b. The financial statements, note
disclosures, and supplemental
schedules, as submitted to the LGC,
were not prepared in accordance with
Government Accounting and Financial
Reporting Principles and contained
numerous errors and deficiencies.
c. The single audit reports and
schedules, as submitted to the LGC,
were not prepared in accordance with
Circular A- 133 requirements and
contained numerous errors and
deficiencies.
6. Respondents wish to resolve this
matter by consent and agree that the
Board staff and counsel may discuss
this Consent Order with the Board
ex parte, whether or not the Board
accepts this Consent Order as written.
Respondents understand and agree
that this Consent Order is subject to
review and approval by the Board and
is not effective until approved by the
Board at a duly constituted Board
Meeting.
BASED UPON THE FOREGOING, the
Board makes the following Conclusions
of Law:
1. Respondents are subject to the
provisions of Chapter 93 of the North
Carolina General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Carolina
Administrative Code ( NCAC),
including the Rules of Professional
Ethics and Conduct promulgated and
adopted therein by the Board.
2. Respondents’ actions as set out above
constitute violations of NCGS 93 12( 9) e
and 21 NCAC 08N .0103, .0212, .0403,
and .0405.
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondent agree to the following
Order:
1. Respondent James Baker is
suspended from participating in,
reviewing, or performing audits of any
government unit or audits of any
component unit of a government unit
for five ( 5) years from the date of the
Consent Order. After five ( 5) years,
Respondent James Baker may petition
the Board for reinstatement of the
privilege to offer, participate in,
perform, and review audit services.
Any request for the reinstatement of
said audit privilege would include
evidence of the steps taken by
Respondent James Baker to assure the
Board that Respondent James Baker
would be able to offer and perform
audit services in a competent manner.
A condition of said privilege, in the
discretion of the Board, may be a
requirement that Respondent
James Baker retake and pass the audit
portion of the Uniform CPA
Examination or its equivalent.
2. Respondent Jeffrey Baker, on behalf
of Respondent Firm, may continue to
participate in, review, and perform
audits of government units and audits
of component units of government
units. However, Respondent Jeffrey
Baker on behalf of Respondent Firm
shall obtain pre- issuance reviews of all
audits of government units and
component units of government units
until such time that the Board
determines pre- issuance review is no
longer necessary. The pre- issuance
reviewer shall be approved by the
Board prior to performing said reviews.
Respondent Firm shall authorize and
cause the pre issuance reviewer to
provide the board a copy of each pre
issuance review report upon its
issuance.
3. Respondent Firm shall reimburse
the Board for its administrative costs
incurred as a result of monitoring
compliance with pre- issuance review
requirements.
3
Jan B. Murphy, CPA, PA, # 13157
Greenville, NC 07/ 23/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and
Respondent stipulate the following
Findings:
1. Respondent Jan B. Murphy, CPA,
PA, ( hereinafter “ Respondent Firm”)
is a registered certified public
accounting corporation in North
Carolina.
2. During the period from July 1, 2004,
through March 15, 2005, Respondent
Firm conducted an audit and issued a
report on the financial statements of
the Town of Bethel for the year ended
June 30, 2004.
3. An audit working paper review
performed by the North Carolina Office
of the State Auditor and a review of the
financial statements and single audit
report performed by the State of North
Carolina Department of State Treasurer
State and Local Government Finance
Division ( LGC) disclosed numerous
deficiencies and errors in the audit
working papers and deficiencies in the
financial statements and single audit
reports indicating that Respondent
Firm failed to comply with Government
Auditing Standards and Government
Accounting Standards as follows:
a. The working papers contained
numerous deficiencies in audit
documentation that indicate that
Respondent Firm failed to obtain
sufficient evidence to provide a
reasonable basis for the conclusion that
was expressed in the audit report and
failed to comply with Government
Auditing Standard 3.39, Government
Auditing Standard 6.04 a. and b. and
Circular A- 133 requirements related to
the audit of major federal programs.
b. The financial statements, note
disclosures, and supplemental
schedules, as submitted to the LGC,
were not prepared in accordance with
Governmental Accounting and
Financial Reporting Principles and
contained errors and deficiencies.
c. The single audit reports and
schedules, as submitted to the LGC,
were not prepared in accordance with
Circular A- 133 requirements and
contained errors and deficiencies.
d. Respondent Firm received an adverse
peer review for the year ended
April 30, 2006.
4. Respondent Firm wishes to resolve
this matter by consent and agrees that
the Board staff and counsel may discuss
this Consent Order with the Board
ex parte, whether or not the Board
accepts this Consent Order as written.
Respondent understands and agrees
that this Consent Order is subject to
review and approval by the Board and
is not effective until approved by the
Board at a duly constituted Board
Meeting.
BASED UPON THE FOREGOING, the
Board makes the following Conclusions
of Law:
1. Respondent Firm is subject to the
provisions of Chapter 93 of the North
Carolina General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Carolina
Administrative Code ( NCAC),
including the Rules of Professional
Ethics and Conduct promulgated and
adopted therein by the Board.
2. Respondent Firm’s actions as set out
above constitute violations of
NCGS 93- 12( 9) e and 21 NCAC 08N
.0103, .0212, .0403, and .0405.
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondent agree to the following
Order:
1. Respondent Firm shall obtain pre-issuance
reviews of all attest and
assurance services which include
audits, reviews, compilations, agreed-upon
procedures and SSARS 8
engagements until such time that the
Board determines pre- issuance review
is no longer necessary. The required
pre- issuance reviews shall include both
a review of the working papers and the
report. The pre- issuance reviewer shall
be approved by the Board prior to
performing said reviews. Respondent
Firm shall authorize and cause the pre-issuance
reviewer to provide the Board
a copy of each pre- issuance review
report upon its issuance.
2. Respondent Firm shall reimburse
the Board for its administrative costs
incurred as a result of monitoring
compliance with pre- issuance review
requirements.
Reclassifications
Reissuance
08/ 20/ 07 Robert Amarante # 22897
08/ 20/ 07 John Bennett Thornburg # 18463
Reinstatements
08/ 20/ 07 Gaye Penley Dagenhart # 23814
08/ 20/ 07 Jeffrey W. Dees # 22525
08/ 20/ 07 Isaac Gambill Forester # 18072
08/ 20/ 07 Chuck Harrison Maness # 22914
08/ 20/ 07 James E. Pugh, Jr. # 7172
08/ 20/ 07 Claudia Jones Putnam # 15678
Retired
“ Retired,” when used to refer to the status of a person, describes one possessing
a North Carolina certificate of qualification who verifies to the Board that the
applicant does not receive or intend to receive in the future any earned
compensation for current personal services in any job whatsoever and will not
return to active status. However, retired status does not preclude volunteer
services for which the retired CPA receives no direct or indirect compensation
so long as the retired CPA does not sign any documents, related to such
services, as a CPA [ 21 NCAC 08A .0301( b)( 33)].
08/ 20/ 07 Lawrence S. Miller # 29396 Holly Springs, NC
08/ 20/ 07 Raymond Ray Rich, Jr. # 4195 Wilkesboro, NC
4
North Carolina State Board of
Certified Public Accountant Examiners
Resolution
WHEREAS, Leonard W. Jones, CPA, has served as a member of the North Carolina
State Board of Certified Public Accountant Examiners since 2002;
WHEREAS, during his tenure he served as Secretary- Treasurer, Vice President,
and President of the Board,
WHEREAS, during his tenure he served as Chair of the Executive Committee, the
Communications Committee, and the Professional Education & Applications
Committee;
WHEREAS, during his tenure he served as a member of the Personnel Committee
and the Professional Standards Committee;
WHEREAS, he has represented the Board and the profession through his service as
a member of numerous committees of the National Association of State Boards of
Accountancy and the American Institute of CPAs;
WHEREAS, during his tenure he has faithfully and tirelessly served as a leader in
the profession and is an eloquent spokesman for the best interests of the public and
the profession;
BE IT THEREFORE RESOLVED that the members of the North Carolina State
Board of Certified Public Accountant Examiners thank Leonard W. Jones, CPA, for
his dedicated service, his personal sacrifice to serve the public interest, and his
leadership to the Board.
This the 20th day of August 2007.
North Carolina State Board of
Certified Public Accountant Examiners
Arthur M. Winstead, Jr., CPA
Arthur M. Winstead, Jr., CPA, President
5
Ralph Q. Summerford, # 28981
Ralph Q. Summerford, CPA, P. C.
Birmingham, AL 08/ 20/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road, Ra-leigh,
Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and Respon-dent
stipulate the following Findings:
1. Respondent Ralph Q. Summerford
( hereafter “ Respondent Summerford”)
is the holder of North Carolina certifi-cate
number 28981 as a Certified Pub-lic
Accountant.
2. Respondent Ralph Q. Summerford,
CPA, P. C. ( hereafter “ Respondent
Firm”), is a licensed certified public
accounting firm in North Carolina.
3. Respondent Summerford and Re-spondent
Firm contracted with the
Wake County Board of Education
( Board of Education) to provide a spe-cial
purpose audit of the Wake County
Public School System in compliance
with the Board of Education’s “ Re-quest
for Proposal for Audit Services”
as issued on August 11, 2005.
4. A “ Fraud Vulnerability Assessment”
report, purportedly prepared in accor-dance
with Statements for Standards
for Attestation Engagement was issued
on March 7, 2006, in the name of Sum-merford
Accountancy, P. C. Summer-ford
Accountancy P. C. is not registered
to provide professional services in
North Carolina. Summerford Accoun-tancy,
P. C. is registered as a CPA firm
in Alabama. Respondent Summerford
is the President of Summerford Ac-countancy,
P. C. Summerford Accoun-tancy,
P. C. obtained a certificate of
authority in North Carolina for a for-eign
professional corporation under the
fictitious name, Ralph Q. Summerford,
CPA, P. C.
5. Kelly J. Todd, the senior engagement
manager for the contract with the Board
of Education, signed and submitted a
cover letter with the “ Fraud Vulner-ability
Assessment” report for issuance
in and use in North Carolina with the
title, “ CPA.” Ms. Todd is not now nor
has she ever been licensed as a North
Carolina CPA. Ms. Todd is licensed as
a CPA in Alabama.
6. Respondents wish to resolve this
matter by consent and agree that the
Board staff and counsel may discuss
this Consent Order with the Board ex
parte, whether or not the Board accepts
this Consent Order as written. Respon-dents
understand and agree that this
Consent Order is subject to review and
approval by the Board at a duly consti-tuted
Board meeting.
BASED ON THE FOREGOING, the
Board makes the following Conclusions
of Law:
1. Respondents are subject to the provi-sions
of Chapter 93 of the North Caro-lina
General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Caro-lina
Administrative Code ( NCAC), in-cluding
the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
2. Respondents’ actions as set out above
constitute violations of NCGS 93- 5 and
21 NCAC 08N .0202( b)( 10), 0302( a),
and .0307( a).
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondents agree to the following
Order:
1. Respondent Firm and Respondent
Summerford are censured.
2. Respondent Summerford and Re-spondent
Firm shall each pay a two
thousand ($ 2,000.00) civil penalty to be
remitted with this signed Order.
3. Respondent shall reimburse the
Board the administrative costs regard-ing
this matter.
Brenda Jones Markham, # 29062
China Grove, NC 08/ 20/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road, Ra-leigh,
Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and Respon-dent
stipulate the following Findings:
1. Respondent is the holder of North
Carolina certificate number 29062 as a
Certified Public Accountant.
2. An individual filed a complaint with
the North Carolina State Board of CPA
Examiners in which the individual al-leged
that respondent violated the
North Carolina Accountancy laws and
rules based on her knowledge of and
relationship with the business owned
by Respondent’s spouse who was the
accountant for the individual’s busi-ness.
3. Respondent’s spouse was convicted
of misappropriation of funds from the
individual’s business
4. Respondent claims no knowledge of
or involvement in the misappropria-tion
of funds by her spouse, but ac-knowledges
she benefited from the
misappropriated funds.
5. Respondent wishes to resolve this
matter by consent and agrees that the
Board staff and counsel may discuss
this Consent Order with the Board ex
parte, whether or not the Board accepts
this Consent Order as written. Respon-dent
understands and agrees that this
Consent Order is subject to review and
approval by the Board and is not effec-tive
until approved at a duly consti-tuted
Board meeting.
BASED ON THE FOREGOING, the
Board makes the following Conclu-sions
of Law:
1. Respondent is subject to the provi-sions
of Chapter 93 of the North Caro-lina
General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Caro-lina
Administrative Code ( NCAC), in-cluding
the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
2. Respondent’s actions as set out above
constitute violations of NCGS 93- 12( 9)
and 21 NCAC 08N .0201, 0203, and
.0301
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondent agree to the following Or-der:
1. Respondent surrenders her certifi-cate.
Respondent shall not petition for
modification of this discipline and
reissuance of her certificate no sooner
that five years from the date of this
Order.
Disciplinary Actions
6
Certificates Issued
At its August 20, 2007, meeting, the Board approved the following applications
for licensure:
Samantha Snyder Akers
Rebecca Lynn Anderson
Steven F. Astren
Edjuardo Massalenus Barbee
Hadassah Baum
Jonathan Alan Bethel
John A. Bitsas
Moria R. Brass
Kevin Dawson Burns
Crystal Michelle Butler
Jonathan George Davis
Katherine Yeager Dunn
Ashley Harbinson Ensley
Kristopher Louis Finsel
Ryan Curt Godfrey
Sharie Renee Griffin
Walker James Grossell
Mary Neil Hall
Colleen Nicole Hendrix
Jerry Wayne Hiles
Jennifer Alise Hogge
Laura Katharine Hughes
Anthony J. Infantino
William Frank Kauder, III
Diana Lynn Kennedy
Michelle Pearson Kirkman
Robert Charles Kirnard
Heather L. Knable
Mark James Koziel
William R. Lathan, III
Alice McManus Mariano
Wayne Mark McLaren
John Eric Michos
Ray Alton Morrison
Ruth S. Morrison
Heather Mowat
Mark Norwich
Jennifer M. Onesko
Carey Ann Perkins
Shalinee Prasada
Bruce A. Quigley, III
Nicholas Cohran Reed
Benjamin Joseph Remke
Christopher Michael Rickli
Gunjan Sanghi
Jennifer Lynn Smith
Elizabeth Crabtree Smolski
John P. Somerville
Matthew Joseph Spano
Daniel Christopher Stephenson
Joseph Dale Szaloky
William Guy Thoms
Lisa Suzanne Vallad
Scott Richard Venus
Peter Michael Vinci
Remona Lynn Wade
Justin Matthew Warguska
Stephanie H. Wilcox
Daniel Alan Yarborough
Tina Singer Young
Exam Fees
Effective for all Exam applications postmarked on or after August 1, 2007.
Section AICPA
Fee
NASBA
Fee
Prometric
Fee
Security
Fee
Total*
AUD
FAR
REG
BEC
$ 80.00
$ 80.00
$ 80.00
$ 80.00
$ 18.00
$ 18.00
$ 18.00
$ 18.00
$ 107.33
$ 95.40
$ 71.55
$ 59.63
$ 4.00
$ 4.00
$ 4.00
$ 4.00
$ 209.33
$ 197.40
$ 173.55
$ 161.63
* Total does not include the Board’s administrative fees. Initial Exam appli-cants
must pay a $ 230.00 administrative fee regardless of the number of
sections for which they are applying. Re- Exam applicants must pay a $ 75.00
administrative fee regardless of the number of sections for which they are
applying.
ors from the UNC- CH School of Law
and was admitted to the North Caro-lina
State Bar in 1979.
After a clerkship with the Honor-able
J. Dickson Phillips, Jr., US Circuit
Judge, United States Court of Appeals
for the Fourth Circuit, she went into
private practice.
A Fellow of the American College
of Trust and Estate Counsel, Lynch was
certified by the North Carolina State
Bar Board of Legal Specialization as a
Certified Specialist in Estate Planning
and Probate Law in 1997.
She is a member of the Wake
County Bar Association and the North
Carolina Bar Association. Lynch is a
past member of the North Carolina Bar
Association Estate Planning and Fidu-ciary
Law Section Council and a former
chair of its Ethics Committee.
Lynch is a past Chair of the Estate
Planning and Probate Law Specialty
Committee of the North Carolina State
Bar Board of Legal Specialization and
served as a North Carolina State Bar
Councilor for a number of years. In
2006 the North Carolina Bar awarded
her the Sarah H. Davis Excellence
Award.
An adjunct professor of law at the
UNC- Chapel Hill School of Law and a
senior lecturing fellow at the Duke
University School of Law, Lynch has
written numerous articles on estate
planning.
Lynch continued from front
Need a Form or
an Application?
The Board has made most of its forms
and applications available on its web
site, www. nccpaboard. gov.
To access the forms, click on the
“ Forms” link on the left side of the
home page.
In the coming months, many of
the forms and applications will be
made interactive.
You also may request a form by
calling the Board at ( 919) 733- 4222.
7
North Carolina State Board of
Certified Public Accountant Examiners
Resolution
WHEREAS, Thurman L. Gause has served as a member of the North Carolina
State Board of Certified Public Accountant Examiners since 2004;
WHEREAS, during his tenure he served as Chair of the Professional Education
& Applications Committee;
WHEREAS, during his tenure he served as Chair of the Personnel Committee ;
WHEREAS, during his tenure he has faithfully and tirelessly served as a leader
in the profession and is an eloquent spokesman for the best interests of the
public and the profession;
BE IT THEREFORE RESOLVED that the members of the North Carolina State
Board of Certified Public Accountant Examiners thank Thurman L. Gause for
his dedicated service, his personal sacrifice to serve the public interest, and his
leadership to the Board.
This the 20th day of August 2007.
North Carolina State Board of
Certified Public Accountant Examiners
Arthur M. Winstead, Jr., CPA
Arthur M. Winstead, Jr., CPA, President
Certificate No. Send Mail to Home Business
New Home Address
City State Zip
CPA Firm/ Business Name
New Bus. Address
City State Zip
Telephone: Bus. ( ) Home ( )
Bus. Fax ( ) E- mail Address
Certificate Holder
Last Name Jr./ III First Middle
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605- 2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 393
20,500 copies of this document were printed for this agency at a cost of $ 3,130.74 or approximately 15¢ per copy in September 2007.
Notice of Address Change
Signature Date
Mail to: NC State Board of Fax to: 919- 733- 4209
CPA Examiners
PO Box 12827
Raleigh, NC 27605- 2827
State Board of
CPA Examiners
Board Members
Arthur M. Winstead, Jr., CPA
President, Greensboro
Michael C. Jordan, CPA
Vice President, Goldsboro
Jordan C. Harris, Jr.
Secretary- Treasurer, Statesville
Jeffrey T. Barber, CPA
Member, Raleigh
Norwood G. Clark, Jr., CPA
Member, Raleigh
Tyrone Y. Cox, CPA
Member, Durham
Maria M. Lynch, Esq.
Member, Raleigh
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Legal Counsel
Noel L. Allen, Esq.
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Lisa Moy
Alice G. Steckenrider
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Paulette Martin
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.

Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh, NC 27605 • 919- 733- 4222 • No. 9- 2007
In this issue...
Board Meetings ................................. 2
Certificates Issued ............................. 6
Disciplinary Actions ................. 2, 3, 5
Exam Fees .......................................... 6
Reclassifications ................................ 3
Resolution: Thurman L. Gause ....... 7
Resolution: Leonard W. Jones, CPA .... 4
www. nccpaboard. gov
Jeffrey T. Barber, CPA, and
Maria M. Lynch, Esq., Appointed to Board
Michael C. Jordan, CPA,
Reappointed to Board
Governor Mike Easley has reap-pointed
Michael C. Jordan, CPA, to
the Board.
Initially appointed to the Board
in 2004, Jordan will serve on the
Board until June 30, 2010.
Jordan, who was licensed as a
CPA in 2001, is a manager with
Pittard, Perry & Crone, Inc., in
Goldsboro.
Elected Vice President of the
Board in March, Jordan is a member
of the Executive Committee and the
Professional Standards Committee.
He is a former member of the
Audit Committee and the Profes-sional
Education and Applications
Committee.
A member of the AICPA and
NCACPA, Jordan is a former presi-dent
of Leadership Wayne County
and is a member of the Board of
Directors of the Girl Scout Council of
Coastal Carolina, Inc.
Jeffrey T. Barber, CPA Maria M. Lynch, Esq.
Barber is a member of the North
Carolina Museum of Art Foundation
Board of Directors and the Board of
Directors of the Triangle/ Eastern NC
Chapter of the Juvenile Diabetes Re-search
Foundation.
He is a past president of Artspace,
Inc.; a past president of Community
Learning Center, Inc.; a past member of
the Greater Raleigh Chamber of Com-merce
Board of Directors; and a former
member of the United Arts Council
Board of Directors. Barber is also a
former member of the UNC- CH Ac-counting
Advisory Board and the NCSU
College of Management Advisory
Board.
Lynch, who was a member of the
Order of the Coif and Research Editor
of the Law Review, graduated with hon-
Governor Easley has appointed
Jeffrey T. Barber, CPA, and Maria M.
Lynch, Esq., to the Board for three- year
terms expiring June 30, 2010.
Barber has served as the managing
partner of the Raleigh office of
PricewaterhouseCoopers LLP for 14
years. He was licensed as a North Caro-lina
CPA in 1990.
Lynch, a partner in the law firm
Lynch & Eatman, LLP, in Raleigh, will
serve as a public member of the Board.
A member of the NCACPA and the
AICPA, Barber is a member of the Board
of Directors and a past chair of the
North Carolina Council for Entrepre-neurial
Development ( CED).
In 2000 he received the CED’s Out-standing
Service Award. In 2006 the
North Carolina Technology Associa-tion
( NCTA) awarded him its “ Volun-teer
of the Year” award in honor of his
years of service as NCTA treasurer.
Lynch
continued on page 6
2
Disciplinary Actions
2007 Board Meetings
October 18
November 19
December 19
James Franklin Baker, # 3096
Jeffery Bruce Baker, # 32566
James F. Baker, C. P. A., P. A.
Raeford, NC 07/ 23/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and
Respondent stipulate the following
Findings:
1. Respondent James Franklin Baker
( hereinafter “ Respondent James
Baker”) is the holder of North Carolina
certificate number 3096 as a Certified
Public Accountant.
2. Respondent Jeffery Bruce Baker
( hereinafter “ Respondent Jeffery
Baker”) is the holder of North Carolina
certificate number 32566 as a Certified
Public Accountant.
3. Respondent James F. Baker, C. P. A.,
P. A. ( hereinafter “ Respondent Firm”)
is a registered certified public
accounting corporation in North
Carolina.
4. During the period from July 1, 2005,
through December 14, 2005,
Respondent firm conducted an audit
and issued a report on the financial
statements of Hoke County for the year
ended June 30, 2005.
5. An audit working paper review
performed by the North Carolina Office
of the State Auditor and a review of the
financial statements and single audit
report performed by the State of North
Carolina Department of State Treasurer
State and Local Government Finance
Division ( LGC) disclosed numerous
deficiencies and errors in the audit work
papers and the financial statements and
single audit report indicating that
Respondent Firm failed to comply with
Government Auditing Standards and
Government Accounting Standards as
follows:
a. The working papers contained
numerous deficiencies in audit
documentation that indicate that
Respondent Firm failed to obtain
sufficient evidence to provide a
reasonable basis for the conclusion that
was expressed in the audit report and
failed to comply with Government
Auditing Standard 3.39, Government
Auditing Standard 6.04 a. and b. and
Circular A- 133 requirements related to
the audit of major federal programs.
b. The financial statements, note
disclosures, and supplemental
schedules, as submitted to the LGC,
were not prepared in accordance with
Government Accounting and Financial
Reporting Principles and contained
numerous errors and deficiencies.
c. The single audit reports and
schedules, as submitted to the LGC,
were not prepared in accordance with
Circular A- 133 requirements and
contained numerous errors and
deficiencies.
6. Respondents wish to resolve this
matter by consent and agree that the
Board staff and counsel may discuss
this Consent Order with the Board
ex parte, whether or not the Board
accepts this Consent Order as written.
Respondents understand and agree
that this Consent Order is subject to
review and approval by the Board and
is not effective until approved by the
Board at a duly constituted Board
Meeting.
BASED UPON THE FOREGOING, the
Board makes the following Conclusions
of Law:
1. Respondents are subject to the
provisions of Chapter 93 of the North
Carolina General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Carolina
Administrative Code ( NCAC),
including the Rules of Professional
Ethics and Conduct promulgated and
adopted therein by the Board.
2. Respondents’ actions as set out above
constitute violations of NCGS 93 12( 9) e
and 21 NCAC 08N .0103, .0212, .0403,
and .0405.
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondent agree to the following
Order:
1. Respondent James Baker is
suspended from participating in,
reviewing, or performing audits of any
government unit or audits of any
component unit of a government unit
for five ( 5) years from the date of the
Consent Order. After five ( 5) years,
Respondent James Baker may petition
the Board for reinstatement of the
privilege to offer, participate in,
perform, and review audit services.
Any request for the reinstatement of
said audit privilege would include
evidence of the steps taken by
Respondent James Baker to assure the
Board that Respondent James Baker
would be able to offer and perform
audit services in a competent manner.
A condition of said privilege, in the
discretion of the Board, may be a
requirement that Respondent
James Baker retake and pass the audit
portion of the Uniform CPA
Examination or its equivalent.
2. Respondent Jeffrey Baker, on behalf
of Respondent Firm, may continue to
participate in, review, and perform
audits of government units and audits
of component units of government
units. However, Respondent Jeffrey
Baker on behalf of Respondent Firm
shall obtain pre- issuance reviews of all
audits of government units and
component units of government units
until such time that the Board
determines pre- issuance review is no
longer necessary. The pre- issuance
reviewer shall be approved by the
Board prior to performing said reviews.
Respondent Firm shall authorize and
cause the pre issuance reviewer to
provide the board a copy of each pre
issuance review report upon its
issuance.
3. Respondent Firm shall reimburse
the Board for its administrative costs
incurred as a result of monitoring
compliance with pre- issuance review
requirements.
3
Jan B. Murphy, CPA, PA, # 13157
Greenville, NC 07/ 23/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and
Respondent stipulate the following
Findings:
1. Respondent Jan B. Murphy, CPA,
PA, ( hereinafter “ Respondent Firm”)
is a registered certified public
accounting corporation in North
Carolina.
2. During the period from July 1, 2004,
through March 15, 2005, Respondent
Firm conducted an audit and issued a
report on the financial statements of
the Town of Bethel for the year ended
June 30, 2004.
3. An audit working paper review
performed by the North Carolina Office
of the State Auditor and a review of the
financial statements and single audit
report performed by the State of North
Carolina Department of State Treasurer
State and Local Government Finance
Division ( LGC) disclosed numerous
deficiencies and errors in the audit
working papers and deficiencies in the
financial statements and single audit
reports indicating that Respondent
Firm failed to comply with Government
Auditing Standards and Government
Accounting Standards as follows:
a. The working papers contained
numerous deficiencies in audit
documentation that indicate that
Respondent Firm failed to obtain
sufficient evidence to provide a
reasonable basis for the conclusion that
was expressed in the audit report and
failed to comply with Government
Auditing Standard 3.39, Government
Auditing Standard 6.04 a. and b. and
Circular A- 133 requirements related to
the audit of major federal programs.
b. The financial statements, note
disclosures, and supplemental
schedules, as submitted to the LGC,
were not prepared in accordance with
Governmental Accounting and
Financial Reporting Principles and
contained errors and deficiencies.
c. The single audit reports and
schedules, as submitted to the LGC,
were not prepared in accordance with
Circular A- 133 requirements and
contained errors and deficiencies.
d. Respondent Firm received an adverse
peer review for the year ended
April 30, 2006.
4. Respondent Firm wishes to resolve
this matter by consent and agrees that
the Board staff and counsel may discuss
this Consent Order with the Board
ex parte, whether or not the Board
accepts this Consent Order as written.
Respondent understands and agrees
that this Consent Order is subject to
review and approval by the Board and
is not effective until approved by the
Board at a duly constituted Board
Meeting.
BASED UPON THE FOREGOING, the
Board makes the following Conclusions
of Law:
1. Respondent Firm is subject to the
provisions of Chapter 93 of the North
Carolina General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Carolina
Administrative Code ( NCAC),
including the Rules of Professional
Ethics and Conduct promulgated and
adopted therein by the Board.
2. Respondent Firm’s actions as set out
above constitute violations of
NCGS 93- 12( 9) e and 21 NCAC 08N
.0103, .0212, .0403, and .0405.
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondent agree to the following
Order:
1. Respondent Firm shall obtain pre-issuance
reviews of all attest and
assurance services which include
audits, reviews, compilations, agreed-upon
procedures and SSARS 8
engagements until such time that the
Board determines pre- issuance review
is no longer necessary. The required
pre- issuance reviews shall include both
a review of the working papers and the
report. The pre- issuance reviewer shall
be approved by the Board prior to
performing said reviews. Respondent
Firm shall authorize and cause the pre-issuance
reviewer to provide the Board
a copy of each pre- issuance review
report upon its issuance.
2. Respondent Firm shall reimburse
the Board for its administrative costs
incurred as a result of monitoring
compliance with pre- issuance review
requirements.
Reclassifications
Reissuance
08/ 20/ 07 Robert Amarante # 22897
08/ 20/ 07 John Bennett Thornburg # 18463
Reinstatements
08/ 20/ 07 Gaye Penley Dagenhart # 23814
08/ 20/ 07 Jeffrey W. Dees # 22525
08/ 20/ 07 Isaac Gambill Forester # 18072
08/ 20/ 07 Chuck Harrison Maness # 22914
08/ 20/ 07 James E. Pugh, Jr. # 7172
08/ 20/ 07 Claudia Jones Putnam # 15678
Retired
“ Retired,” when used to refer to the status of a person, describes one possessing
a North Carolina certificate of qualification who verifies to the Board that the
applicant does not receive or intend to receive in the future any earned
compensation for current personal services in any job whatsoever and will not
return to active status. However, retired status does not preclude volunteer
services for which the retired CPA receives no direct or indirect compensation
so long as the retired CPA does not sign any documents, related to such
services, as a CPA [ 21 NCAC 08A .0301( b)( 33)].
08/ 20/ 07 Lawrence S. Miller # 29396 Holly Springs, NC
08/ 20/ 07 Raymond Ray Rich, Jr. # 4195 Wilkesboro, NC
4
North Carolina State Board of
Certified Public Accountant Examiners
Resolution
WHEREAS, Leonard W. Jones, CPA, has served as a member of the North Carolina
State Board of Certified Public Accountant Examiners since 2002;
WHEREAS, during his tenure he served as Secretary- Treasurer, Vice President,
and President of the Board,
WHEREAS, during his tenure he served as Chair of the Executive Committee, the
Communications Committee, and the Professional Education & Applications
Committee;
WHEREAS, during his tenure he served as a member of the Personnel Committee
and the Professional Standards Committee;
WHEREAS, he has represented the Board and the profession through his service as
a member of numerous committees of the National Association of State Boards of
Accountancy and the American Institute of CPAs;
WHEREAS, during his tenure he has faithfully and tirelessly served as a leader in
the profession and is an eloquent spokesman for the best interests of the public and
the profession;
BE IT THEREFORE RESOLVED that the members of the North Carolina State
Board of Certified Public Accountant Examiners thank Leonard W. Jones, CPA, for
his dedicated service, his personal sacrifice to serve the public interest, and his
leadership to the Board.
This the 20th day of August 2007.
North Carolina State Board of
Certified Public Accountant Examiners
Arthur M. Winstead, Jr., CPA
Arthur M. Winstead, Jr., CPA, President
5
Ralph Q. Summerford, # 28981
Ralph Q. Summerford, CPA, P. C.
Birmingham, AL 08/ 20/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road, Ra-leigh,
Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and Respon-dent
stipulate the following Findings:
1. Respondent Ralph Q. Summerford
( hereafter “ Respondent Summerford”)
is the holder of North Carolina certifi-cate
number 28981 as a Certified Pub-lic
Accountant.
2. Respondent Ralph Q. Summerford,
CPA, P. C. ( hereafter “ Respondent
Firm”), is a licensed certified public
accounting firm in North Carolina.
3. Respondent Summerford and Re-spondent
Firm contracted with the
Wake County Board of Education
( Board of Education) to provide a spe-cial
purpose audit of the Wake County
Public School System in compliance
with the Board of Education’s “ Re-quest
for Proposal for Audit Services”
as issued on August 11, 2005.
4. A “ Fraud Vulnerability Assessment”
report, purportedly prepared in accor-dance
with Statements for Standards
for Attestation Engagement was issued
on March 7, 2006, in the name of Sum-merford
Accountancy, P. C. Summer-ford
Accountancy P. C. is not registered
to provide professional services in
North Carolina. Summerford Accoun-tancy,
P. C. is registered as a CPA firm
in Alabama. Respondent Summerford
is the President of Summerford Ac-countancy,
P. C. Summerford Accoun-tancy,
P. C. obtained a certificate of
authority in North Carolina for a for-eign
professional corporation under the
fictitious name, Ralph Q. Summerford,
CPA, P. C.
5. Kelly J. Todd, the senior engagement
manager for the contract with the Board
of Education, signed and submitted a
cover letter with the “ Fraud Vulner-ability
Assessment” report for issuance
in and use in North Carolina with the
title, “ CPA.” Ms. Todd is not now nor
has she ever been licensed as a North
Carolina CPA. Ms. Todd is licensed as
a CPA in Alabama.
6. Respondents wish to resolve this
matter by consent and agree that the
Board staff and counsel may discuss
this Consent Order with the Board ex
parte, whether or not the Board accepts
this Consent Order as written. Respon-dents
understand and agree that this
Consent Order is subject to review and
approval by the Board at a duly consti-tuted
Board meeting.
BASED ON THE FOREGOING, the
Board makes the following Conclusions
of Law:
1. Respondents are subject to the provi-sions
of Chapter 93 of the North Caro-lina
General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Caro-lina
Administrative Code ( NCAC), in-cluding
the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
2. Respondents’ actions as set out above
constitute violations of NCGS 93- 5 and
21 NCAC 08N .0202( b)( 10), 0302( a),
and .0307( a).
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondents agree to the following
Order:
1. Respondent Firm and Respondent
Summerford are censured.
2. Respondent Summerford and Re-spondent
Firm shall each pay a two
thousand ($ 2,000.00) civil penalty to be
remitted with this signed Order.
3. Respondent shall reimburse the
Board the administrative costs regard-ing
this matter.
Brenda Jones Markham, # 29062
China Grove, NC 08/ 20/ 2007
THIS CAUSE, coming before the Board
at its offices at 1101 Oberlin Road, Ra-leigh,
Wake County, North Carolina,
with a quorum present. Pursuant to
NCGS 150B- 41, the Board and Respon-dent
stipulate the following Findings:
1. Respondent is the holder of North
Carolina certificate number 29062 as a
Certified Public Accountant.
2. An individual filed a complaint with
the North Carolina State Board of CPA
Examiners in which the individual al-leged
that respondent violated the
North Carolina Accountancy laws and
rules based on her knowledge of and
relationship with the business owned
by Respondent’s spouse who was the
accountant for the individual’s busi-ness.
3. Respondent’s spouse was convicted
of misappropriation of funds from the
individual’s business
4. Respondent claims no knowledge of
or involvement in the misappropria-tion
of funds by her spouse, but ac-knowledges
she benefited from the
misappropriated funds.
5. Respondent wishes to resolve this
matter by consent and agrees that the
Board staff and counsel may discuss
this Consent Order with the Board ex
parte, whether or not the Board accepts
this Consent Order as written. Respon-dent
understands and agrees that this
Consent Order is subject to review and
approval by the Board and is not effec-tive
until approved at a duly consti-tuted
Board meeting.
BASED ON THE FOREGOING, the
Board makes the following Conclu-sions
of Law:
1. Respondent is subject to the provi-sions
of Chapter 93 of the North Caro-lina
General Statutes ( NCGS) and
Title 21, Chapter 8 of the North Caro-lina
Administrative Code ( NCAC), in-cluding
the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
2. Respondent’s actions as set out above
constitute violations of NCGS 93- 12( 9)
and 21 NCAC 08N .0201, 0203, and
.0301
BASED ON THE FOREGOING and in
lieu of further proceedings under
21 NCAC Chapter 8C, the Board and
Respondent agree to the following Or-der:
1. Respondent surrenders her certifi-cate.
Respondent shall not petition for
modification of this discipline and
reissuance of her certificate no sooner
that five years from the date of this
Order.
Disciplinary Actions
6
Certificates Issued
At its August 20, 2007, meeting, the Board approved the following applications
for licensure:
Samantha Snyder Akers
Rebecca Lynn Anderson
Steven F. Astren
Edjuardo Massalenus Barbee
Hadassah Baum
Jonathan Alan Bethel
John A. Bitsas
Moria R. Brass
Kevin Dawson Burns
Crystal Michelle Butler
Jonathan George Davis
Katherine Yeager Dunn
Ashley Harbinson Ensley
Kristopher Louis Finsel
Ryan Curt Godfrey
Sharie Renee Griffin
Walker James Grossell
Mary Neil Hall
Colleen Nicole Hendrix
Jerry Wayne Hiles
Jennifer Alise Hogge
Laura Katharine Hughes
Anthony J. Infantino
William Frank Kauder, III
Diana Lynn Kennedy
Michelle Pearson Kirkman
Robert Charles Kirnard
Heather L. Knable
Mark James Koziel
William R. Lathan, III
Alice McManus Mariano
Wayne Mark McLaren
John Eric Michos
Ray Alton Morrison
Ruth S. Morrison
Heather Mowat
Mark Norwich
Jennifer M. Onesko
Carey Ann Perkins
Shalinee Prasada
Bruce A. Quigley, III
Nicholas Cohran Reed
Benjamin Joseph Remke
Christopher Michael Rickli
Gunjan Sanghi
Jennifer Lynn Smith
Elizabeth Crabtree Smolski
John P. Somerville
Matthew Joseph Spano
Daniel Christopher Stephenson
Joseph Dale Szaloky
William Guy Thoms
Lisa Suzanne Vallad
Scott Richard Venus
Peter Michael Vinci
Remona Lynn Wade
Justin Matthew Warguska
Stephanie H. Wilcox
Daniel Alan Yarborough
Tina Singer Young
Exam Fees
Effective for all Exam applications postmarked on or after August 1, 2007.
Section AICPA
Fee
NASBA
Fee
Prometric
Fee
Security
Fee
Total*
AUD
FAR
REG
BEC
$ 80.00
$ 80.00
$ 80.00
$ 80.00
$ 18.00
$ 18.00
$ 18.00
$ 18.00
$ 107.33
$ 95.40
$ 71.55
$ 59.63
$ 4.00
$ 4.00
$ 4.00
$ 4.00
$ 209.33
$ 197.40
$ 173.55
$ 161.63
* Total does not include the Board’s administrative fees. Initial Exam appli-cants
must pay a $ 230.00 administrative fee regardless of the number of
sections for which they are applying. Re- Exam applicants must pay a $ 75.00
administrative fee regardless of the number of sections for which they are
applying.
ors from the UNC- CH School of Law
and was admitted to the North Caro-lina
State Bar in 1979.
After a clerkship with the Honor-able
J. Dickson Phillips, Jr., US Circuit
Judge, United States Court of Appeals
for the Fourth Circuit, she went into
private practice.
A Fellow of the American College
of Trust and Estate Counsel, Lynch was
certified by the North Carolina State
Bar Board of Legal Specialization as a
Certified Specialist in Estate Planning
and Probate Law in 1997.
She is a member of the Wake
County Bar Association and the North
Carolina Bar Association. Lynch is a
past member of the North Carolina Bar
Association Estate Planning and Fidu-ciary
Law Section Council and a former
chair of its Ethics Committee.
Lynch is a past Chair of the Estate
Planning and Probate Law Specialty
Committee of the North Carolina State
Bar Board of Legal Specialization and
served as a North Carolina State Bar
Councilor for a number of years. In
2006 the North Carolina Bar awarded
her the Sarah H. Davis Excellence
Award.
An adjunct professor of law at the
UNC- Chapel Hill School of Law and a
senior lecturing fellow at the Duke
University School of Law, Lynch has
written numerous articles on estate
planning.
Lynch continued from front
Need a Form or
an Application?
The Board has made most of its forms
and applications available on its web
site, www. nccpaboard. gov.
To access the forms, click on the
“ Forms” link on the left side of the
home page.
In the coming months, many of
the forms and applications will be
made interactive.
You also may request a form by
calling the Board at ( 919) 733- 4222.
7
North Carolina State Board of
Certified Public Accountant Examiners
Resolution
WHEREAS, Thurman L. Gause has served as a member of the North Carolina
State Board of Certified Public Accountant Examiners since 2004;
WHEREAS, during his tenure he served as Chair of the Professional Education
& Applications Committee;
WHEREAS, during his tenure he served as Chair of the Personnel Committee ;
WHEREAS, during his tenure he has faithfully and tirelessly served as a leader
in the profession and is an eloquent spokesman for the best interests of the
public and the profession;
BE IT THEREFORE RESOLVED that the members of the North Carolina State
Board of Certified Public Accountant Examiners thank Thurman L. Gause for
his dedicated service, his personal sacrifice to serve the public interest, and his
leadership to the Board.
This the 20th day of August 2007.
North Carolina State Board of
Certified Public Accountant Examiners
Arthur M. Winstead, Jr., CPA
Arthur M. Winstead, Jr., CPA, President
Certificate No. Send Mail to Home Business
New Home Address
City State Zip
CPA Firm/ Business Name
New Bus. Address
City State Zip
Telephone: Bus. ( ) Home ( )
Bus. Fax ( ) E- mail Address
Certificate Holder
Last Name Jr./ III First Middle
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605- 2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 393
20,500 copies of this document were printed for this agency at a cost of $ 3,130.74 or approximately 15¢ per copy in September 2007.
Notice of Address Change
Signature Date
Mail to: NC State Board of Fax to: 919- 733- 4209
CPA Examiners
PO Box 12827
Raleigh, NC 27605- 2827
State Board of
CPA Examiners
Board Members
Arthur M. Winstead, Jr., CPA
President, Greensboro
Michael C. Jordan, CPA
Vice President, Goldsboro
Jordan C. Harris, Jr.
Secretary- Treasurer, Statesville
Jeffrey T. Barber, CPA
Member, Raleigh
Norwood G. Clark, Jr., CPA
Member, Raleigh
Tyrone Y. Cox, CPA
Member, Durham
Maria M. Lynch, Esq.
Member, Raleigh
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Legal Counsel
Noel L. Allen, Esq.
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Lisa Moy
Alice G. Steckenrider
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Paulette Martin
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.